E$9-5($Algo$)$ Calculating Direct Materials and Direct Labor Variances $[$LO $9-3,9-4]$

Suds & Cuts is a local pet grooming shop owned by Collin Bark. Collin has prepared the following standard cost card for each dog bath given:

$\backslash$table$[[,,,,$Standard Unit,$],[$Shampoo$,$Standard Quantity,Standard Rate,Cost,$],[$Water$,1\mathrm{.}9,$ounces,$$0\mathrm{.}20,$per ounces,$$0\mathrm{.}38$